Amendment status not verified — confirm the current text below against the official source.
Returns I ) Every employer registerediperson enrolled under this Act shall finish to the assessing authority a return in such form, for such periods and by such dates as may be prescribed, showing therein the salaries andwages paid by employer and the amount of tax deducted by him in respect thereof, and in the like manner taxes paid by enrolled person. (2) Every return shall be accompanied by a Treasury Challen in proof of payment of the full amount of tax due according to the return, and a return without such proof of payment shall not be deemed to have been duly tiled. (3) Where an employer, without reasonable cause, fads to file such return w i t h the prescribed time, the assessing authority may, after giving himareasonable o p p o h t y of being heard, impose upon a penalty not exceeding rupees ten for each calendar month of delay.